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Income Taxes (Tables)
 12 Months Ended
Aug. 31, 2017
Income Tax Disclosure [Abstract]  
Schedule of income (loss) before income taxes, net income (loss) attributable to noncontrolling interests, and equity in net income (loss) of equity method investees

For the year ended
 
2017
 
2016
 
2015
Income (loss) before income taxes, net income (loss) attributable to noncontrolling interests, and equity in net income (loss) of equity method investees
 
 
 
 
 
 
Foreign
 
$
5,252

 
$
(353
)
 
$
2,431

U.S.
 
(56
)
 
72

 
178

 
 
$
5,196

 
$
(281
)
 
$
2,609

 
 
 
 
 
 
 
Income tax (provision) benefit
 
 
 
 
 
 
Current
 
 
 
 
 
 
Foreign
 
$
(152
)
 
$
(27
)
 
$
(93
)
State
 
(1
)
 
(1
)
 
(1
)
U.S. federal
 
—

 
—

 
6

 
 
(153
)
 
(28
)
 
(88
)
Deferred
 
 
 
 
 
 
Foreign
 
39

 
(32
)
 
(85
)
State
 
—

 
2

 
1

U.S. federal
 
—

 
39

 
15

Income tax (provision) benefit
 
$
(114
)
 
$
(19
)
 
$
(157
)
Schedule of income tax (provision) benefit
For the year ended
 
2017
 
2016
 
2015
Income (loss) before income taxes, net income (loss) attributable to noncontrolling interests, and equity in net income (loss) of equity method investees
 
 
 
 
 
 
Foreign
 
$
5,252

 
$
(353
)
 
$
2,431

U.S.
 
(56
)
 
72

 
178

 
 
$
5,196

 
$
(281
)
 
$
2,609

 
 
 
 
 
 
 
Income tax (provision) benefit
 
 
 
 
 
 
Current
 
 
 
 
 
 
Foreign
 
$
(152
)
 
$
(27
)
 
$
(93
)
State
 
(1
)
 
(1
)
 
(1
)
U.S. federal
 
—

 
—

 
6

 
 
(153
)
 
(28
)
 
(88
)
Deferred
 
 
 
 
 
 
Foreign
 
39

 
(32
)
 
(85
)
State
 
—

 
2

 
1

U.S. federal
 
—

 
39

 
15

Income tax (provision) benefit
 
$
(114
)
 
$
(19
)
 
$
(157
)
Income tax (provision) benefit computed using the U.S. federal statutory rate reconciled to income tax (provision) benefit
Income tax (provision) benefit computed using the U.S. federal statutory rate reconciled to income tax (provision) benefit was as follows:
For the year ended
 
2017
 
2016
 
2015
U.S. federal income tax (provision) benefit at statutory rate
 
$
(1,819
)
 
$
98

 
$
(913
)
Foreign tax rate differential
 
1,571

 
(300
)
 
515

Change in valuation allowance
 
64

 
63

 
260

Change in unrecognized tax benefits
 
12

 
52

 
(118
)
Tax credits
 
66

 
48

 
53

Noncontrolling investment transactions
 
—

 
—

 
57

Other
 
(8
)
 
20

 
(11
)
Income tax (provision) benefit
 
$
(114
)
 
$
(19
)
 
$
(157
)
Deferred tax assets and liabilities
Deferred tax assets and liabilities consist of the following:
As of
 
2017
 
2016
Deferred tax assets
 
 
 
 
Net operating loss and tax credit carryforwards
 
$
3,426

 
$
3,014

Accrued salaries, wages, and benefits
 
211

 
142

Other accrued liabilities
 
59

 
76

Other
 
86

 
65

Gross deferred tax assets
 
3,782

 
3,297

Less valuation allowance
 
(2,321
)
 
(2,107
)
Deferred tax assets, net of valuation allowance
 
1,461

 
1,190

 
 
 
 
 
Deferred tax liabilities
 
 
 
 
Debt discount
 
(145
)
 
(170
)
Property, plant, and equipment
 
(300
)
 
(135
)
Unremitted earnings on certain subsidiaries
 
(123
)
 
(121
)
Product and process technology
 
(85
)
 
(81
)
Other
 
(59
)
 
(28
)
Deferred tax liabilities
 
(712
)
 
(535
)
 
 
 
 
 
Net deferred tax assets
 
$
749

 
$
655

 
 
 
 
 
Reported as
 
 
 
 
Deferred tax assets
 
$
766

 
$
657

Deferred tax liabilities (included in other noncurrent liabilities)
 
(17
)
 
(2
)
Net deferred tax assets
 
$
749

 
$
655
Net operating loss carryforwards
As of August 31, 2017, our federal, state, and foreign net operating loss carryforward amounts and expiration periods, as reported to tax authorities, were as follows:
Year of Expiration
 
U.S. Federal
 
State
 
Japan
 
Taiwan
 
Other Foreign
 
Total
2018 - 2022
 
$
—

 
$
27

 
$
3,485

 
$
473

 
$
680

 
$
4,665

2023 - 2027
 
—

 
330

 
587

 
685

 
6

 
1,608

2028 - 2032
 
3,027

 
1,277

 
—

 
—

 
—

 
4,304

2033 - 2037
 
852

 
320

 
—

 
—

 
—

 
1,172

Indefinite
 
—

 
—

 
—

 
342

 
45

 
387

 
 
$
3,879

 
$
1,954

 
$
4,072

 
$
1,500

 
$
731

 
$
12,136
Federal and state tax credit carryforwards
As of August 31, 2017, our federal and state tax credit carryforward amounts and expiration periods, as reported to tax authorities, were as follows:
Year of Tax Credit Expiration
 
U.S. Federal
 
State
 
Total
2018 - 2022
 
$
48

 
$
62

 
$
110

2023 - 2027
 
99

 
37

 
136

2028 - 2032
 
64

 
76

 
140

2033 - 2037
 
205

 
1

 
206

Indefinite
 
—

 
57

 
57

 
 
$
416

 
$
233

 
$
649
Reconciliation of beginning and ending amount of unrecognized tax benefits
Below is a reconciliation of the beginning and ending amount of unrecognized tax benefits:
For the year ended
 
2017
 
2016
 
2015
Beginning unrecognized tax benefits
 
$
304

 
$
351

 
$
228

Increases due to the Inotera Acquisition
 
54

 
—

 
—

Increases related to tax positions taken in current year
 
15

 
5

 
119

Foreign currency translation increases (decreases) to tax positions
 
2

 
—

 
(6
)
Settlements with tax authorities
 
(47
)
 
(47
)
 
(1
)
Expiration of statute of limitations
 
(1
)
 
(5
)
 
(6
)
Increases related to tax positions from prior years
 
—

 
—

 
17

Ending unrecognized tax benefits
 
$
327

 
$
304

 
$
351